SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS SEFA

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SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
(SEFA)SUPPLEMENTARY INFORMATION SCHEDULE
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FY 08YEAR END ACCOUNTING REFERENCE MANUAL

• Pages 44 65

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PAGES 44 52

• Instructions for Preparing the Schedules

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PAGE 53
EXHIBIT 1

• Example of Schedule of Expenditures of Federal
  Awards, Including Column References

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PAGE 54
EXHIBIT 2

• Example of Supplementary Information Schedule,
  Including Column References

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PAGES 55 - 56
EXHIBIT 3

• Checklist for Schedule of Expenditures of Federal
  Awards

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PAGES 57 65
SCHEDULE A

• Federal Agency Numbers
• Controlling Federal Agency Names
• Sub-Agency Names

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SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA)
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(No Transcript)
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Header

• Agency Name
• IRS-assigned EIN
• Dun Bradstreet DUNS Number(s)
• Contact Information
• Date Submitted
• Original or Revised

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R(Excel column A)

• For Research Development Grants
• If grant is RD, enter R
• If grant is not RD, leave blank
• If R is in this column, it is PREFERABLE to
  enter an Other Identifying Number in Column W

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C(Excel column C)

• Cash or non-cash assistance
• If assistance is cash, enter C
• If assistance is non-cash, enter N
• Each grant should have either a C or an N in
  this column

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P(Excel column E)

• Source of federal assistance (payer)
• If the source is the federal government, enter
  F
• If the source is a third party pass-through
  entity, enter T
• If the source is another state agency, report the
  grant on the Supplementary Information Schedule
• If T is in this column, an Other Identifying
  Number MUST be entered in column W

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F(Excel column G)

• For-profit or non-profit (for grants from
  pass-through entities only)
• If the pass-through entity is a for-profit, enter
  F
• If the pass-through entity is a non-profit, enter
  N
• If the grant is directly from the federal
  government, leave blank

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F(Excel column G)

• Each grant with a T in column E MUST have
  either an F or an N in this column
• Schools and other governments should be reported
  as non-profit entities
• If unsure of an entitys profit status, either
  contact the entity directly, visit the entitys
  website, or search the IRSs website for
  non-profit entities (www.irs.gov/charities)

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L(Excel column I)

• Loans or loan guarantees
• If the grant involves loans or loan guarantees,
  enter L
• If the grant does not involve loans or loan
  guarantees, leave blank

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Grantor Name(Excel column K)

• Federal agency or pass-through entity from which
  grant is received
• For grants directly from the federal government,
  enter the full name of the controlling federal
  agency with no abbreviations (i.e., Department of
  Health and Human Services)
• If the grantor agency is a sub-agency listed in
  Schedule A, enter the full name of the
  controlling federal agency EXACTLY as listed in
  Schedule A

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Grantor Name(Excel column K)

• The controlling federal agency in this column
  should correspond with the federal agency number
  entered in column S
• For grants from third party pass-through
  entities, enter the full official name of the
  pass-through entity (i.e., Georgia Institute of
  Technology, not Georgia Tech)

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State Agency Name(Excel column M)

• State agency to which the schedule relates, NOT
  the federal grantor
• Enter ONLY the department name (i.e.,
  Transportation)
• Do NOT use Department of...
• Do NOT use abbreviations (i.e., TDOT)

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Program Name(Excel column O)

• Official program title as listed in the Catalog
  of Federal Domestic Assistance (CFDA)
• Program name should be entered EXACTLY as listed
  in the CFDA, including punctuation,
  abbreviations, and capitalization

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Program Name(Excel column O)

• For grants with no CFDA number available, the
  program name must clearly describe the purpose of
  the grant
• The federal agency or pass-through entity is
  required to provide this information

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Program Name(Excel column O)

• Neither the federal agency/pass-through entity
  name nor the award number would normally be part
  of the program name

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Grant Period(Excel column Q)

• Beginning and ending dates of the grant or
  contract, as specified by the grantor
• All dates should be formatted as
  mm/dd/yy-mm/dd/yy (i.e., 10/01/07-09/30/08)
• For grants with no specific beginning and/or
  ending dates, N.A. may be used (not N/A)

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Fed Agy(Excel column S)

• Number for the federal agency from which the
  assistance originates
• Controlling federal agency names and their
  corresponding federal agency numbers are listed
  in Schedule A
• For grants received directly from the federal
  government, enter the number that corresponds
  with the controlling federal agency entered in
  Column K

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Fed Agy(Excel column S)

• For grants received from third-party pass-through
  entities, enter the number of the federal agency
  from which the funds originated
• If a grants controlling federal agency is not
  listed in Schedule A, contact either Randy Ross
  or Michelle Elliott in the Division of Accounts

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CFDA (Excel column U)

• CFDA number associated with the specific grant
• For grants for which CFDA information is not
  available, enter N.A. (not N/A)
• The unavailability of a CFDA number should be
  verified with the grantor before entering N.A.
• If N.A. is in this column, an Other
  Identifying Number MUST be entered in Column W

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CFDA (Excel column U)

• For all grants, even those for which no CFDA
  number is available, the controlling federal
  agency name or pass-through entity name MUST be
  entered in column K and the corresponding federal
  agency number MUST be entered in column S

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Other Identifying (Excel column W)

• Specific award number assigned by the federal
  awarding agency or pass-through entity (NOT an
  internally-assigned number)
• REQUIRED if the grant is received from a
  pass-through entity (T in Column E)
• REQUIRED if no CFDA number is available (N.A.
  in Column S)
• PREFERABLE for Research and Development grants
  (R in column A)
• If no such number exists, enter N.A.

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Cash Disbursements/Issues(Excel column Y)

• Actual cash disbursements made (or fair market
  value of non-cash assistance used) during the
  states FY 08
• DOES NOT include 6/30/08 accrued liabilities
• DOES include FY 08 payments of accrued
  liabilities established before 7/1/07
• Amount should be reduced by any program income
  and by refunds of prior year expenditures
  received during FY 08
• For rules for reporting and valuing loans and
  loan guarantees, see OMB Circular A-133

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SUPPLEMENTARY INFORMATION SCHEDULE
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(No Transcript)
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Header

• Agency Name
• Contact Information
• Date Submitted
• Original or Revised

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State Grantor Agency Name(Excel column A)

• Name of the state agency from which federal
  assistance is received
• Enter ONLY the department name (i.e.,
  Transportation)
• Do NOT use Department of...
• Do NOT use abbreviations (i.e., TDOT)

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Program Name(Excel column C)

• Official program title as listed in the Catalog
  of Federal Domestic Assistance (CFDA)
• Program name should be entered EXACTLY as listed
  in the CFDA, including punctuation,
  abbreviations, and capitalization

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Contract Period(Excel column E)

• Beginning and ending dates of the grant or
  contract, as specified by the state grantor
• All dates should be formatted as
  mm/dd/yy-mm/dd/yy (i.e., 10/01/07-09/30/08)
• For grants with no specific beginning and/or
  ending dates, N.A. may be used (not N/A)

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CFDA (Excel column G)

• CFDA number associated with the specific grant
• For grants for which CFDA information is not
  available, enter N.A. (not N/A)
• The unavailability of a CFDA number should be
  verified with the grantor before entering N.A.

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Contract (Excel column I)

• Interdepartmental contract number for federal
  grants received through another state agency

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Cash Disbursements/Issues(Excel column K)

• Actual cash disbursements made (or fair market
  value of non-cash assistance used) during state
  FY 08
• DOES NOT include 6/30/08 accrued liabilities
• DOES include FY 08 payments of accrued
  liabilities established before 7/1/07
• Amount should be reduced by any program income
  and by refunds of prior year expenditures
  received during FY 08

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TIPS FORCOMPLETING SCHEDULES
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PRE-FORMATTEDSCHEDULES

• ALL schedules MUST be completed using FY 08
  pre-formatted schedules
• FY 08 pre-formatted schedules will be emailed in
  the next few weeks
• If you have any problems using the pre-formatted
  schedules, contact either Randy Ross or Michelle
  Elliott

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FORMATS FORPRE-FORMATTEDSCHEDULES

• Font Times New Roman
• Font Size 7.5
• Columns Text, except columns for Cash
  Disbursements/Issues, which are formatted as
  Accounting, two decimal places, no symbol
• DO NOT change any formats

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WHERE TO ENTERGRANT INFORMATION

• SEFA
• Enter header information in Column M
• Begin entering grant information on Row 24
  single-spaced
• Supplementary Information Schedule
• Enter header information in Column C
• Begin entering grant information on Row 16
  single-spaced

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OTHER TIPS

• All transactions pertaining to the same grant
  should be reported on a single line
• Information should be entered on the schedule(s)
  by grant, not by allotment code
• Enter CFDA numbers exactly as listed in the CFDA,
  including the decimal point (i.e., 84.063, not
  84063)
• DO NOT use all caps (i.e., Universities Space
  Research Association, not UNIVERSITIES SPACE
  RESEARCH ASSOCIATION)

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OTHER TIPS(continued)

• Enter complete program names, even if they are
  longer than the column width
• Each amount in the Cash Disbursements/Issues
  column should be entered as a number and NOT as a
  formula or a link to another worksheet
• Each amount in the Cash Disbursements/Issues
  column should be rounded to two decimal places

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OTHER TIPS(continued)

• Include a total of Cash Disbursements/Issues at
  the bottom of the schedule (the sum button cannot
  be used, so the formula must be typed in)
• DO NOT include any subtotals in the body of the
  schedule

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STARS 830 REPORT(Schedule of Grant Activity)

• Agencies required to use the STARS 830 report as
  a basis for preparing their schedule(s) MUST
  submit a copy of their 830 report along with
  their schedule(s), with any reconciling items
  clearly documented
• Agencies not required to use the STARS 830 report
  as a basis for preparing their schedule(s) MUST
  submit a reconciliation between their schedule(s)
  and their accounting records

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STARS 830 REPORT(Schedule of Grant
Activity)(continued)

• If disbursements per the schedule(s) do not agree
  with federal financial reports, reconciliations
  MUST be submitted along with completed schedule(s)

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CHECKLIST

• The FY 08 checklist is Exhibit 3 (pages 55-56)
• The checklist is used to help ensure that all
  schedules are completed per instructions
• The checklist MUST be completed and submitted
  with the paper copy of the SEFA and any necessary
  support

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HOW TO SUBMIT SCHEDULES

• Send the completed schedule(s) to Randy Ross as
  email attachment(s) (only one SEFA and one
  Supplementary Information Schedule per agency)
• The same day, send a paper copy of the
  schedule(s) and all required support to
• Randy Ross
• Department of Finance and Administration
• Division of Accounts
• WRS Tennessee Tower, 14th Floor
• 312 Rosa L. Parks Avenue
• Nashville, TN 37243-1102

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REVISIONS

• If you need to revise a previously submitted
  schedule
• Notify the Division of Accounts immediately
• Submit revised schedule(s) to Accounts (in both
  printed and electronic format)
• Enter Revised and the revision date in the
  header(s)
• Highlight all changes and additions on the paper
  copy of the revised schedule(s)
• Highlight all deletions on a copy of the
  previously submitted schedule(s)

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NO FEDERAL GRANTS?

• If your agency received no federal assistance
  during FY 08, either directly or through another
  state agency, send an email to Randy Ross and
  state in your email that
• Your agency received no federal assistance during
  the year ended June 30, 2008 and
• Your agency is not required to submit either a
  SEFA or a Supplementary Information Schedule

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DUE DATE

• SEPTEMBER 16, 2008

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QUESTIONS???

• Randy Ross
• 615-741-9752
• Randy.Ross_at_state.tn.us
• OR
• Michelle Elliott
• 615-741-6514
• Michelle.Elliott_at_state.tn.us

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THANK YOU!!!